Decree 105/2026 introduces amendments to the regulatory framework of the Large Investment Incentive Regime (RIGI), approved by Decree 749/2024. The changes pursue three central objectives: 1.- Extend the deadline to adhere to the regime. 2.- Adjust key definitions, especially in energy and technology. 3.- Clarify operational, tax, and foreign exchange […]
The Senate has given preliminary approval to the Labor Modernization Bill, a wide-ranging reform—213 articles—that modifies core aspects of the Employment Contract Law and the labor court system. The debate now moves to the Chamber of Deputies. If approved, it would constitute one of the most profound labor reforms since […]
Decree 95/2026 does not directly order the transfer of the National Labor Courts, but it constitutes a relevant institutional step in that direction. Through this regulation, the President of the Nation delegates to the Chief of the Cabinet of Ministers the authority to sign, on behalf of the National State, […]
New CNV regulation: greater flexibility for real estate trusts and key clarifications on PyME CNV The CNV published General Resolution 1105/2026, which introduces significant amendments to the Regulations (N.T. 2013, as amended), with a direct impact on real estate financing and on the use of financial trusts as capital market […]
The National Securities Commission (CNV) issued General Resolution No. 1104/2026, through which a draft regulation on the change of public offering regime for issuers with authorized shares is submitted to public consultation. The initiative aims to specifically regulate the transition from the General Public Offering Regime to special regimes with […]
Analysis of the Simplified Sworn Tax Return Regime Approved by the Fiscal Innocence Law 1. Preliminary considerations Law No. 27,799, known as the “Fiscal Innocence Law,” introduces, through Chapter III, a Simplified Sworn Tax Return Regime for Income Tax (the “Regime”), applicable to individuals and undivided estates that meet certain […]
Fiscal Innocence Law and the Reform Introduced to Law No. 11,683 I. Introduction The enactment of Law No. 27,799, known as the “Fiscal Innocence Law,” introduces structural amendments to Law No. 11,683, directly altering the regime of infractions, penalties, and statutes of limitations. Below is an analysis of the main […]
Fiscal Innocence Law: Relevant Changes in the Application of the Tax Criminal Regime I. Introduction Last Friday, December 27, Congress passed Law No. 27,799, known as the “Fiscal Innocence Act”, which, among other amendments, introduces significant changes to the Tax Criminal Regime (Régimen Penal Tributario – RPT). The approved […]
Analysis of ARCA General Resolution 5798/2025 Transfer Pricing and International Transactions. Increase in the thresholds for information reporting (Amendments to General Resolutions 4717 and 5010) Key changes introduced by General Resolution 4717 (general regime) 1.1. Increase in thresholds that trigger reporting obligations General Resolution 5798/2025 introduces amendments to the transfer […]
Decree 892/2025 – Products regulated by ANMAT and SENASA. Facilitation of Imports and Commercialization Purpose Decree 892/2025 of the Executive Branch establishes a new framework for the importation and commercialization of goods in Argentina, based on the recognition of foreign certifications and technical authorizations, with the aim of simplifying procedures, […]